In Re the Transfer Tax Upon the Estate of Morgan

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 23, 1914, which reversed an order of the New York County Surrogate’s Court denying a motion to modify a prior order assessing a transfer tax upon the estate of Annie 0. Morgan, deceased. The motion relates to three separate trusts or property interests. The surrogate denied the motion on the ground that with respect to two interests, concerning which the testatrix clearly attempted to exercise powers of appointment, the question as to whether those interests passed by virtue…